Pennsylvania HB 1362: An Act amending the act of May 9, 2018 (P.L.118, No.24), known as the Maternal Mortality Review Act, further providing for Maternal Mortality Review Committee and for purpose and duties of committee.

Bill Text

PRINTER'S NO. 1549
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1362
Session of
2025
INTRODUCED BY GAYDOS, KUTZ, KAUFFMAN, KENYATTA, HAMM,
M. MACKENZIE, ROWE, BANTA, SCIALABBA AND BERNSTINE,
APRIL 30, 2025
REFERRED TO COMMITTEE ON FINANCE, APRIL 30, 2025
AN ACT
Establishing the Taxpayer Dividend Program; imposing powers and
duties on the State Treasurer and Department of Revenue; and
providing for payment of certain taxpayer dividends.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Short title.
This act shall be known and may be cited as the Taxpayer
Dividend Program Act of 2025.
Section 2. Legislative findings.
The General Assembly finds and declares as follows:
(1) Over the past four fiscal years, the General
Assembly has deposited $6.3 billion of surplus General Fund
money in the Budget Stabilization Reserve Fund, which is
commonly known as the Rainy Day Fund.
(2) Many of these annual deposits in the Budget
Stabilization Reserve Fund exceeded the statutorily required
minimum amounts of up to 20% of the prior fiscal year's
surplus.
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(3) The balance of the Budget Stabilization Reserve Fund
was projected to be at least $7.49 billion by the end of the
2024-2025 fiscal year.
(4) The General Fund had a projected surplus of at least
$3.2 billion by the end of the 2024-2025 fiscal year.
(5) Many lobbyists, stakeholders and elected officials
are lining up to spend the entire General Fund surplus and
the Budget Stabilization Reserve Fund.
(6) The Governor's proposed spending increases for the
2025-2026 fiscal year would extinguish what is left of the
General Fund surplus and would require the use of fund
transfers from the Budget Stabilization Reserve Fund.
(7) Rather than using the Commonwealth's General Fund
surplus and Budget Stabilization Reserve Fund balance to pay
for unsustainable spending through expanded programs that
will create ongoing increased spending, the General Assembly
should return a portion of the surplus to the resident
individual taxpayers who paid the taxes that lead to the
surplus and balance.
Section 3. Definitions.
The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Program." The Taxpayer Dividend Program established by this
act.
"Resident individual." The term shall have the same meaning
given to it in section 301(p) of the act of March 4, 1971
(P.L.6, No.2), known as the Tax Reform Code of 1971.
"Surplus." As defined in section 1702-A(d) of the act of
April 9, 1929 (P.L.343, No.176), known as The Fiscal Code.
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"Taxpayer dividend." The amount determined under section
7(b).
Section 4. Taxpayer Dividend Program.
(a) Establishment.--The Taxpayer Dividend Program is
established in the Treasury Department.
(b) Purpose.--The program shall refund to the Commonwealth's
taxpaying families a portion of the budget surpluses that have
accrued in the General Fund and the Budget Stabilization Reserve
Fund.
Section 5. Program funding.
(a) Source of funding.--For the 2025-2026 fiscal year, the
General Assembly may appropriate amounts from the General Fund
to the Treasury Department for the purpose of the program.
(b) Limitations.--
(1) The amount of the appropriation authorized under
subsection (a) from the General Fund may not exceed the
surplus available in the General Fund as of June 30, 2025.
(2) Any money appropriated under this subsection which
would otherwise lapse to the General Fund shall be
transferred to the Budget Stabilization Reserve Fund.
Section 6. Determination of eligible resident individuals.
No later than 45 days after enactment of an appropriation
under section 5(a), the Department of Revenue shall determine
the following:
(1) The name and last known address of every resident
individual who timely filed an individual annual return under
Article III of the act of March 4, 1971 (P.L.6, No.2), known
as the Tax Reform Code of 1971, for the taxable year
beginning January 1, 2024, and who timely paid any tax
liability due.
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(2) The name and last known address of every resident
individual who was included in a timely filed joint annual
return under Article III of the Tax Reform Code of 1971 for
the taxable year beginning January 1, 2024, and who timely
paid any tax liability due.
(3) If known, the automated clearinghouse information
for each resident individual described under paragraphs (1)
and (2).
Section 7. Determination of amount of taxpayer dividend for
each resident individual.
(a) Determination.--No later than 15 days after the
determination under section 6, the Department of Revenue shall
determine the amount of the taxpayer dividend under subsection
(b).
(b) Calculation of